ClubAR uses the balance sheet allowance method and estimates its allowance for uncollectible accounts using an aging schedule. At the beginning of 2021, Allowance for Uncollectible Accounts had a credit balance of $21,000. During 2021, $20,500 accounts receivables were written off. At the end of 2021, ClubAR's controller prepared the following aging schedule based on accounts receivables as of December 31, 2021: Age Group Amount % Uncollectible 0-60 days 190,000 5% 61-90 days 50,000 10% 91-120 days 25,500 20% Over 120 days 71,500 30% Prepare a journal entry to record the accounts receivable written off in 2021: Debit Account Credit Account Debit $ Credit $